Principles of Societies Accounting

Base Knowledge

It is advisable that students have a good background in financial accounting and accounting standards.

Teaching Methodologies

The teaching methodology will go through classes with interactive exposition, questioning and demonstration with resolution of corresponding exercises.

The flipped classroom and collaborative learning will also be promoted, where students will have the opportunity to expose topics and share experiences.

In this way, it is intended that students learn the syllabus and acquire the defined skills.

Learning Results

The curricular unit Principles of Societies Accounting aims to transmit the accounting knowledge necessary to understand the accounting of companies. The study to be developed is structured to understand the different accounting and financial reporting standards required either by the Accounting Standardization System (SNC) or by the international accounting standards issued by the International Accounting Standard Board (IASB).

It is intended that students attending this UC be prepared to:

a) Distinguish the main components and conditions of equity;

b) Identify and understand the main accounting standards regarding the active and passive elements of the financial statements;

c) Distinguish between accounting policies, changes in accounting estimates and errors and identify their effects on accounting procedures;

d) Identify the objectives and prepare the statement of changes in equity;

e) Describe the accounting and legal aspects associated with the dissolution of companies.

f) Identify the objectives and prepare the cash flow statement;

g) Identify all the components of the rendering of accounts of a business society, its objectives and its elaboration process.


The syllabus taught fundamentally encompass issues related to equity and the corresponding accounting and financial reporting standards. Therefore, over the course of the classes, students were able to understand the main components of Equity, as well as the changes in its value throughout the financial year..

Chapter I – Companies and Accounting Standardization

Chapter II – Incorporation of Companies

2.1 – Capital – Concept

2.2 – Constitution – Accounting Aspects

Chapter III – Changes in Capital

3.1 – Capital Increase

3.2 – Quotas and Own Shares

3.3 – Reintegration of Capital

3.4 – Capital Reduction

Chapter IV – Application of Results

Chapter V – Active Elements

5.1 – Investment Properties

5.2 – Investments in associates and subsidiaries

Chapter VI – Financial Reporting

6.1 – Objectives and requirements

6.2 – Cash flows

6.3 – Statement of change in equity

Chapter VII – Non-financial reporting

Curricular Unit Teachers




Main Bibliography

Alves, Sandra ; Carmo, Cecília Margarita Rendeiro (2019)- Contabilidade das sociedades e consolidação de contas : casos práticos. Coimbra : Almedina, 678 p.. ISBN 978-972-40–8156-4

Gomes, J.; Pires, J. (2015). Sistema de Normalização Contabilística – Teoria e Prática.

Lisboa: Grupo Editorial Vida Económica (5.ª edição).

Rodrigues, J. (2015). Sistema de Normalização Contabilística: Explicado. Porto: Porto Editora (3.ª edição). Sistema de Normalização Contabilística (SNC) aprovado pelo Decreto-Lei nº 98/2015, de 02 de junho e legislação complementar.

Normas Contabilísticas e de Relato Financeiro (NCRF). http://www.cnc.min Código das Sociedades Comerciais.

([última atualização: Lei n.º 148/2015, de 09/09] Material disponibilizado pelos docentes


Complementary Bibliography

Alfredson, Keith; Ken Leo, Ruth Picker, Paul Pacter, Jennie Radford (2007): Applying International Financial Reporting Standards, First Edition Wiley

 Costa, Carlos Baptista; ALVES, Gabriel Correia (2014). Contabilidade Financeira (9.ª Edição), Rei dos Livros. Gomes,

Gonçalves da Silva, F. V. ; J. M. Esteves Pereira; Lúcia Lima Rodrigues (2006). Contabilidade das Sociedades. Lisboa: Plátano Editora.

Kieso, Donald E., Jerry J. Weygandt, Terry D. Warfield (2011): Intermediate Accounting, 14th Edition, Wiley.